Legal Opinion

Engis Equipment Co. v. United States

United States Customs Court

Decided November 13, 1959No. 63510; protest 306885-K/8803 (Chicago)PublishedCited by 3 opinions

1Opinion of the Court

Oliver, Chief Judge:

This protest is limited to certain merchandise included in two of the entries involved herein. Each entry involves identical items. They are described on the respective invoices as follows:

Invoice with entry 17824

2 Viewing Screens complete

2 Illuminating Systems without filter unit

2 Filter Units

2 Alternative Eyecup Filters

Invoice with entry 13457

1 Viewing Screen complete

1 Illuminating System without filter unit

1 Filter Unit

1 Alternative Eyecup Filter

4 Illuminating Units

The record shows that the merchandise, described as “Illuminating Units” on the invoice with entry 13457,…

2Cases cited5 opinions

  1. United States v. Kalter Mercantile Co.Court of Customs and Patent Appeals · 1923
  2. M. B. I. Export & Import, Ltd. v. United StatesUnited States Customs Court · 1957
  3. Seawol Corp. v. United StatesUnited States Customs Court · 1954
  4. British Auto Parts, Inc. v. United StatesUnited States Customs Court · 1958
  5. Sullivan v. United StatesUnited States Customs Court · 1951

3Cited by3 opinions

  1. Chas. Kurz Co. v. United StatesUnited States Customs Court · 1966
  2. Engis Equipment Co. v. United StatesUnited States Customs Court · 1963
  3. Parker-Hartford Corp. v. United StatesUnited States Customs Court · 1965

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